Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah di Kabupaten Mandailing Natal

Abstract

This study aims to determine and analyze the effect of organizational commitment, internal control system and human resource competence partially or simultaneously on the quality of regional financial reports on the Regional Government of Mandailing Natal Regency, North Sumatra Province. This type of research is associative explanatory research, which is conducted using a quantitative approach. The population used in this study was the entire Regional Apparatus Organization (OPD) of Mandailing Natal Regency. While the sample of this study was 73 respondents consisting of the Head of Regional Apparatus Organization, Secretary and Head of Finance. The data collection technique used in this research is the Questionnaire Method. And the data analysis technique used is Multiple Linear Regression Analysis which is carried out with the help of SPSS Software. The results obtained in this study indicate that partially organizational commitment, internal control system and human resource competence have a positive and significant influence on the quality of financial reports on the Regional Government of Mandailing Natal Regency. In addition, the results of simultaneous testing also show that organizational commitment, internal control systems and human resource competencies are proven to be jointly able to significantly affect the quality of financial reports on the Regional Government of Mandailing Regency.